Non-smoking ordinances are among the most popular albeit controversial public health-care legislations worldwide. This article provides an empirical assessment of the impact of non-smoking ordinances on bar and restaurant revenues in German Federal States. By application of panel spline...

Hotel businesses are today oriented toward implementing environmental programmes, reduce costs and improve environmental performance as an effective competitive approach for survival in global markets. The term “green” or “eco” hotel, which describes hotels that strive to be more...

Different countries have developed their own accounting principles over time, making international comparisons of companies difficult. To ensure uniformity and comparability between financial statements prepared by different companies, a set of guidelines and rules are used. Commonly referred to...

Background: Despite the increase in tourism revenues, management in the hospitality industry faces constant challenges for profit maximization. In this way, the aim of this study is to analyze management accounting (MA) research applied to the Portuguese hospitality industry, identifying all the...

The interaction of Information Technology (IT) and contemporary management accounting systems is an emerging research area. This paper aims at exploring the interaction effect of Accounting Information Systems (AIS) user satisfaction and Activity-Based Costing (ABC) use on hotel financial...

Im Gegensatz zur Erfolgsstory der Bioprodukte im Schweizer Einzelhandel bleibt das entsprechende Angebot in der Gastronomie bislang auf wenige Einzelrestaurants im Alternativmilieu oder Gourmetbereich beschränkt. Die Arbeit schildert die Herausforderungen, die bei der Einführung von...